PROFESSIONALLY MANAGED PORTFOLIOS, 485BPOS, EX-99.B.10, 2000-12-20

PROFESSIONALLY MANAGED PORTFOLIOS
485BPOS, EX-99.B.10, 2000-12-20

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                                                                  Exhibit 99B.10

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We consent to the references to our firm in the Post-Effective Amendment No. 110
to the Registration  Statement on Form N-1A of Professionally Managed Portfolios
and to the use of our report dated October 16, 2000 on the financial  statements
and financial  highlights of Portfolio 21, a series of shares of  Professionally
Managed Portfolios. Such financial statements and financial highlights appear in
the 2000 Annual Report to  Shareholders  which is incorporated by reference into
the Statement of Additional Information.


                                              /s/Tait, Weller & Baker

                                              TAIT, WELLER & BAKER

PHILADELPHIA, PENNSYLVANIA
DECEMBER 18, 2000